In This Issue:
- China - Tightening foreign exchange control on overseas equity incentive plans implemented in China
- Denmark - Abolishment of tax deferral of equity award income
- Hong Kong - Inland Revenue Department adopts revised position on deductibility of recharge for equity awards
- Italy - Changes made to the remuneration disclosure requirements for financial services companies
- Japan - Clarification of employer reporting of off-shore equity-based compensation income
- United Kingdom - Budget 2012: Impact for employers and employees
- United States - Increased IRS scrutiny of executive compensation and common errors under Code sections 409A and 162(m)
